Sahar Sepasi, Hamid Hoseini Abkharaki,
Volume 24, Issue 30 (9-2016)
Abstract
Abstract
The main goal of this project is to deliberate the reliability and efficiency of tax coefficients which developed by the state tax organization. In other words, this project has been examined whether tax coefficients have been able to estimate taxable profit of companies correctly? A sample including 38 construction companies (with coefficient of 14% in tax coefficient note book) has been selected and examined through the period of 1388 – 1390. In the present project, taxable profit arising from those companies activities based on notebooks and financial statements; and taxable profit by using tax coefficients have been accounted and compared by T- tests and variance analysis. The results indicated that between these two information groups, there is a significant difference which is due to the high amount of the aforesaid coefficient. In other words the coefficient is not able to calculate the taxable profit correctly.
